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Riset Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Atma Bhakti
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 bulanan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 226 Documents
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PENGARUH EMOSIONAL, KEMUDAHAN DAN PENGALAMAN PELANGGAN TERHADAP KEPUASAN PELANGGAN DI RUMAH MAKAN DI KOTA SURAKARTA Ahmad, Sidiq
Riset Manajemen dan Akuntansi Vol 13, No 1 (2022): Vol. 13, No. 1, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i1.354

Abstract

Thepurposeofthisstudywastoexaminetheemotionaleffect.The convenienceand customerexperienceofrestoranSurakarta'scustomersatisfaction.Thepopulationin this studywere allcustomersofrestoranSurakartacitywithatotalsample of100people.The dataanalysismethodused includesthe analysisofresearch instrumentsconsistingof validity  tests,  reliability  tests,  classical  assumption  tests,  and  hypothesis  testing.  The resultsofthisstudy partially showthatemotionalcharacteristics haveapositive and significanteffectoncustomersatisfactionatrestoraninSurakartacity ,convenience hasa positiveand  significanteffect  on  customer  satisfaction  at  restoran  inSurakarta  City, customerexperience hasapositive andsignificanteffectoncustomersatisfactionat restoran Surakartacity.
Faktor yang Mempengaruhi Keputusan Pembelian Gen Z pada TikTok Shop di Sukoharjo Putri Sandy, Julia Nurul
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.490

Abstract

The background of the research is the phenomenon of the use of TikTok Shop as a social e-commerce platform combining entertainment elements and online transaction activities. This analysis applies a quantitative approach to a population of 100 Generation Z in Sukoharjo obtained using purposive sampling techniques. Data analysis uses multiple linear regression assisted by SPSS Version 26. This study found that Live Streaming and Online Customer Reviews have a positive and significant effect on purchasing decisions. The more interactive Live Streaming activities and the more positive customer reviews, this causes Generation Z's purchasing decisions on TikTok Shop to increase. Both variables can be responsible for 43.7% of the variation in purchasing decisions, according to the results of the Coefficient of Determination (R2) value of 0.437. This study confirms that direct interaction, information credibility, and trust formed through Live Streaming and Online Customer Reviews have a significant influence on Generation Z's purchasing decisions on TikTok Shop. 
Analisis Faktor-Faktor yang Mempengaruhi Penurunan Penjualan Manis Jaya Fotokopi di Karanganyar Lestari, Eni Sri
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.487

Abstract

This study aims to analyze the factors influencing the decline in sales at Manis Jaya Fotokopi Karanganyar, focusing on promotional strategies, operating hours, and human resources. The study used a quantitative approach with a sample of 97 respondents. Validity and reliability tests showed that all research instruments were valid and reliable. Classical assumption tests demonstrated that the data were normally distributed, free from multicollinearity, and free from heteroscedasticity. Multiple linear regression analysis found that promotional strategies, operating hours, and human resources significantly influenced the decline in sales. A simultaneous test (F-test) showed that all three independent variables collectively contributed significantly to the decline in sales, contributing 78.6% according to the Adjusted R-squared value. These findings indicate that improving promotional strategies, adjusting operating hours, and strengthening human resources are strategic steps to increase sales volume.  
ANALISIS DAMPAK FAKTOR INTERNAL, PANGSA PASAR, DAN STRATEGI PEMASARAN TERHADAP PENINGKATAN VOLUME PENJUALAN PT. INDARLA SUKSES ABADI DI SUKOHARJO Ayu Nur Septyaningrum, Listiana Diah
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.489

Abstract

Internal factors, market share, and marketing strategies require further investigation. This study aims to analyze the impact of these factors on the increase in sales volume at PT. Indarla Sukses Abadi in Sukoharjo. A quantitative approach was applied with a sample of 50 respondents. The research instruments were tested using validity and reliability tests, and the results confirmed that all items were valid and reliable. Classical assumption tests indicated that the data were normally distributed, free from multicollinearity, and showed no signs of heteroscedasticity. Multiple linear regression analysis revealed that marketing strategy had a significant effect on sales volume, while internal factors and market share demonstrated a less significant influence on the dependent variable (Y). These findings suggest that improving internal factors and market share, while maintaining effective marketing strategies, are strategic steps to sustain and stabilize the sales volume of PT. Indarla Sukses Abadi.
Ecoframe: Transformasi UMKM Menuju Ekonomi Hijau dengan Pendekatan Akuntansi Hijau Klaudia, Sura; Kusumadewi, Nanda; Nurjanah, Retvina Eka Amin
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.492

Abstract

MSMEs are a sector that contributes significantly to the Indonesian economy, yet most still employ conventional practices that neglect environmental impacts. The transition to a green economy requires MSMEs to adopt a record-keeping system that integrates financial and ecological aspects. This research developed and reviewed Ecoframe, a digital green accounting application designed to help MSMEs record financial transactions while simultaneously monitoring environmental indicators such as energy consumption, waste volume, and carbon emissions. Ecoframe consists of three main modules—Eco-Ledger, Eco-Dashboard, and Eco-Insight—that integrate recording, data visualization, and sustainability analysis into a single, integrated system. The application also features the EcoSync feature for data synchronization with national institutions, including the Financial Services Authority (OJK) and Statistics Indonesia (BPS), to support sustainability reporting and green fiscal policies.The study's findings indicate that Ecoframe offers significant potential in accelerating the transformation of MSMEs toward sustainable business practices, while addressing barriers such as low digital literacy, limited infrastructure, and limited understanding of green accounting. With its pentahelix approach and the Sahabat method, Ecoframe can serve as an innovative model that encourages MSMEs to improve efficiency, competitiveness, and environmental stewardship. This innovation supports the achievement of SDGs 8, 12, and 13 and strengthens Indonesia's green economy strategy.
Sumbangan Sektor Pariwisata Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Pacitan Marsudi, Hidup
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.493

Abstract

Pacitan Regency is a small regency that has various tourism potentials in it, ranging from natural tourism to cultural tourism. This study aims to determine the effect of the number of tourist visits, the number of hotel rooms and the number of tourist attractions on the original regional income of the tourism sector of Pacitan Regency for the period 2019-2024. The object of this study is income in the tourism sector of Pacitan Regency. The data used in this study are secondary data taken from the Central Statistics Agency (BPS) and the Pacitan Regency Tourism Office. This study uses multiple linear regression data analysis.Based on the analysis that has been carried out, the results obtained show that together the three variables have a significant effect with the results of the Adjusted R square test of 90.1% on the original regional income of the tourism sector, while the remaining 9.9% is influenced by variables outside those studied. Partially, only the variable number of tourist visits shows a positive and significant effect on the original regional income of the tourism sector of Pacitan Regency, while the variables number of hotel rooms and number of tourist attractions have a positive but not significant effect on the original regional income of the tourism sector of Pacitan Regency.

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